Section 1.1 definition of "accounting principles" BEFORE amended by BC Reg 383/2010, effective January 1, 2011.
"accounting principles" has the meaning ascribed to it in National Instrument 52-107 Acceptable Accounting Principles, Auditing Standards and Reporting Currency;
Section 1.1 definition of "venture issuer" BEFORE amended by BC Reg 208/2015, effective November 17, 2015.
"venture issuer" means an issuer that, at the end of its most recently completed financial year, did not have any of its securities listed or quoted on any of the Toronto Stock Exchange, a U.S. marketplace, or a marketplace outside of Canada and the United States of America other than the Alternative Investment Market of the London Stock Exchange or the PLUS markets operated by the PLUS Markets Group plc.
Section 2.3 (5) BEFORE amended by BC Reg 383/2010, effective January 1, 2011.
(5) An audit committee must review the issuer's financial statements, MD&A and annual and interim earnings press releases before the issuer publicly discloses this information.
Form 52-110F1, item 3(b) BEFORE amended by BC Reg 383/2010, effective January 1, 2011.
(b) the ability to assess the general application of such accounting principles in connection with the accounting for estimates, accruals and reserves;
Form 52-110F2, item 3(b) BEFORE amended by BC Reg 383/2010, effective January 1, 2011.
(b) the ability to assess the general application of such accounting principles in connection with the accounting for estimates, accruals and reserves;
Form 52-110F2, section 5 BEFORE amended by BC Reg 121/2015, effective June 30, 2015.
5. Reliance on Certain Exemptions
If, at any time since the commencement of the issuer's most recently completed financial year, the issuer has relied on
(a) the exemption in section 2.4 [De Minimis Non-audit Services], or
(b) an exemption from this Instrument, in whole or in part, granted under Part 8 [Exemptions],
state that fact.